Given below is a list of costs:

Direct labor 35,500

Accounting Dept. salaries 70,000

Indirect materials 32,700

Depreciation, factory 15,000

Direct materials 66,000

Sales commission 36,000

Indirect labor 20,200

Advertising 5,800

Water and electricity of the office 12,000

Required,

From the above costs calculate the following costs (show your calculation):

1. Total product costs
2. Total period costs
3. Total prime costs
4. Total conversion costs